TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

Accounting Control [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2017-01-03

English

Subject field(s)
  • Accounting
DEF

The accounting procedures used to ensure the reliability of the information contained in accounting records e.g., the use of a control account to verify the total of the accounts in a subsidiary ledger.

French

Domaine(s)
  • Comptabilité
DEF

Procédure comptable utilisée en vue de vérifier l'exactitude des enregistrements dans les comptes et autres documents comptables; ensemble de ces procédures.

OBS

Constitue, par exemple, un contrôle comptable la procédure qui consiste à vérifier si le solde d'un compte collectif correspond au total des soldes des comptes individuels du grand livre auxiliaire correspondant.

OBS

contrôle comptable : terme extrait du «Glossaire de l’économie» et reproduit avec l’autorisation de l’Organisation de coopération et de développement économiques.

Spanish

Campo(s) temático(s)
  • Contabilidad
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